Actions on Decisions (AOD)
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An Action on Decision (AOD) is a formal memorandum prepared by the IRS Office of Chief Counsel that announces the future litigation position the IRS will take with regard to the court decision addressed by the AOD. The following list presents these documents in reverse chronological order, starting in the calendar year 1997.
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Number
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Decision
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Issue
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Released
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|---|---|---|---|
| 2004-06 | IRS v. Donald Snyder, 343 F.3d 1171 (9th Cir. 2003). | Whether the value of a debtor's interest in a pension plan that is excluded from the bankruptcy estate under Bankruptcy Code Section 541(c)(2) should be included in the value of the Service's secured | 10/18/2004 |
| 2010-05 | VERITAS Software Corp. v. Commissioner, 133 T.C. No. 14 | Whether the U.S. Tax Court erred in concluding that the comparable uncontrolled transaction (CUT) method, with adjustments, was the best method to determine an arm’s length result. | 11/10/2010 |
| 2011-05 | William & Sharon Norris v. Comm., T.C. Memo. 2011-161 | Whether the Tax Court erred when, in evaluating evidence of fraud, it weighed each of eleven badges of fraud equally, tallied the number “for,” “against” or “neutral,” and concluded that the Service d | 12/09/2011 |
| 2012-01 | Baer Revoc.Trust v. U.S.,105 AFTR 2d 1544, 2 (D. Neb. 2010) | Whether the stock includible in Decedent’s gross estate qualifies for the marital deduction under Sec. 2056(b)(7) when the stock is subject to contingent bequests. | 04/09/2012 |
| 2006-02 | Pacific Gas and Electric Company v. U.S., 417 F.3d 1375. | Whether the statute of limitations barred the Service from recovering erroneously paid overpayment interest by offsetting against a subsequent refund of tax and interest determined to be due to the ta | 10/26/2006 |
| 2010-04 | Shoukri Osman Saleh Abdel-Fattah v. Comm., 134 T.C. No. 10 | Whether the State Department certification required under I.R.C. Sec. 893(b) is a prerequisite for the tax exemption provided for in I.R.C. Sec. 893(a). | 10/13/2010 |
| 2010-03 | Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) | Whether the Ninth Circuit Court of Appeals erred in concluding that under regulations promulgated under section 482 effective for taxable years 1997-1999, employee stockoption (ESO) compensation shoul | 07/16/2010 |
| 2011-02 | Keller v. Comm., 556 F.3d 1056 (9th Cir. 2009), rev'g TCM 2006-131 | Whether the gross valuation misstatement penalty under I.R.C. Sec. 6662(h) applies when a deduction or credit is disallowed in full, regardless of the reason for the disallowance. | 10/11/2011 |
| 2004-04 | Kaffenberger v. U.S., 314 F.3d 944 (8th Cir. 2003. | Whether the Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, constitutes an informal claim for refund, and whether the 2-year period of limitations, s | 08/31/2004 |
| 2006-01 | Erickson Post Acquisition, Inc. v. Comm., T.C. Memo. 2003-218. | Whether the cash payment from the wholesaler to the retailer was a taxable advance payment or a nontaxable loan. RELEASE DATE: June 12, 2006 | 06/12/2006 |
| 2011-04 | Appleton v. Comm., No. 10-4522 (3d Cir. June 10, 2011) | Whether the 3rd Circuit erred in holding that the government of the U.S. Virgin Islands should be permitted to intervene in the Tax Court deficiency proceeding pursuant to Fed. R. Civ. P. 24(b)(2). | 11/08/2011 |
| 2008-01 | Herbert V. Kohler, Jr. et al. v. Comm.; T.C. Memo. 2006-152 | Whether Sec. 2032 allows a discount for transfer restrictions and a purchase option (“restrictions”) imposed on closely-held corporate stock pursuant to a post-death taxfree reorganization in determin | 03/03/2008 |
| 2011-01 | Robinson Knife Manuf. v. Comm., 600 F.3d 121 (2d Cir. 2010) | Whether sales-based royalties that taxpayer paid for the right to use trademarks on the kitchen tools that it manufactures and sells are production costs "allocable to property produced" (inventory) w | 02/08/2011 |
| 2007-02 | Moore v. Comm., T.C. Memo. 2006-171, T.C. Dock. #11634-05L. | Whether prohibited ex parte communications during a collection due process hearing before the Office of Appeals may be remedied by sharing the content of the communications with the taxpayer and allow | 02/27/2007 |
| 2012-03 | Decision: L & S Industrial & Marine, Inc. v. United States, 633 F.Supp.2d 727 (D. Minn. 2009) | Whether L & S Industrial & Marine, Inc.’s (Taxpayer) vessels engaged in “commercial waterway transportation” as defined in § 4042(d)(1) of the Internal Revenue Code (Code). | 09/12/2012 |
| 2009-01 | Cox v. Comm., 514 F.3d 1119 (10th Cir. 2008), rev'g 126 T.C. 367 | Whether indirect consideration of a tax liability in conjunction with evaluating collection alternatives disqualifies an appeals officer from conducting a subsequent CDP hearing focusing on that liabi | 05/07/2009 |
| 2012-06 | Zapara v. Commissioner, 652 F.3d 1042 (9th Cir. 2011) | Whether in a post-jeopardy levy Collection Due Process hearing, the Tax Court has the authority to order a credit to the taxpayer for the Service’s failure to comply with I.R.C. § 6335(f). | |
| 2010-06 | Vainisi v. Comm., 599 F.3d 567 (7th Cir. 2010) | Whether in 2003 and 2004, I.R.C. Sec. 291 applies to a bank that converted in 1997 from a C corporation to a qualified subchapter S subsidiary as defined in Sec.1361(b)(3)(B). | 12/13/2010 |
| 2012-02 | International Business Machines Corp. v. United States, 343 F.2d 914 (Ct. Cl. 1965), cert. denied, 382 U.S. 1028 (1966) | Whether I.R.C. § 7805(b) requires the Service to apply an adverse ruling only prospectively if its retroactive application would treat a taxpayer who requested the ruling differently from a taxpayer w | 09/12/2012 |
| 2011-03 | O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) | Whether hormone therapy and sex reassignment surgery constitute medical care within the meaning of sections 213(d)(1)(A) and (9)(B). | 11/02/2011 |
| 2012-04 | Joanne Wandry v. Commissioner T.C. Memo. 2012-88 (filed March 26, 2012) Nos. 10751-09, 10808-09 | Whether each taxpayer relinquished dominion and control over a 2.39 percent membership interest. | 11/14/2012 |
| 2010-01 | Tidewater Inc. v. U.S., 565 F.3d 299 (5th Cir. 2009) | Whether certain time charters entered into between members of Taxpayer’s controlled group and unrelated customers are leases under I.R.C. Section 7701(e). | 05/14/2010 |
| 2010-02 | Thompson v. U.S., 87 Fed. Cl. 728 (Fed. Cl. 2009) | Whether an interest in a limited liability company (LLC) is a limited partnership interest as defined under Sec. 1.469-5T(e)(3). | 05/19/2010 |
| 2012-05 | Patel v. Commissioner, 138 T.C. No. 23 (June 27, 2012) | Whether a finding that the state of the law is uncertain at the time of the filing of a return, without a finding regarding whether the taxpayer made reasonable inquiry as to the state of the law, is | |
| 2007-04 | U.S. v. Roxworthy, 457 F.3d 590 (6th Cir. 2006). | Whether a company should have been required to produce an accounting firm's opinion letters in response to an IRS summons. RELEASE DATE: Septemember 25, 2007 | 09/25/2007 |
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